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These Terms and Conditions of Use apply to the NYSSCPA.org news, information, classified advertising and Web site directories. NYSSCPA.org is a wholly-owned subsidiary of The New York State Society of Certified Public Accountants (“NYSSCPA”); however these Terms and Conditions apply only to the NYSSCPA.org Web site, and do not apply to any other Web sites operated by the New York State Society of Certified Public Accountants (“NYSSCPA”), its chapters or affiliates.

PLEASE READ THESE TERMS AND CONDITIONS OF USE CAREFULLY BEFORE USING THE NYSSCPA.ORG WEB SITE. By using the NYSSCPA.org Web site, you signify your assent to these terms of use. If you do not agree to these terms of use, please do not use the site. We reserve the right, at our discretion, to change, modify, add, or remove portions of these terms at any time. Please check these terms periodically for changes. Your continued use of the NYSSCPA.org Web site following the posting of changes to these terms will mean you accept those changes.

RESTRICTIONS ON USE OF MATERIALS. Unless otherwise noted, all materials, including images, illustrations, designs, icons, photographs, video clips, and written and other materials that are part of the NYSSCPA.org Web site are copyrights, trademarks, trade dress and/or other intellectual properties owned, controlled or licensed by NYSSCPA. No material from the NYSSCPA.org Web site may be copied, reproduced, framed, hyperlinked, republished, uploaded, posted, transmitted, or distributed in any way, provided, however, you may download, where specifically permitted, one copy of the materials on any single computer for your personal, non-commercial use only, provided you keep intact all copyright and other proprietary notices.

Use of any robot, spider, other automatic device, or manual process to monitor or copy our Web pages or the content contained herein is strictly forbidden.

Modification of the materials or use of the materials for any other purpose is a violation of NYSSCPA’s copyright and other proprietary rights. For purposes of these terms, the use of any such material on any other Web site or networked computer environment is prohibited. All trademarks, service marks, and trade names are proprietary to NYSSCPA.

Permission for use of any material on the NYSSCPA Web site can only be granted expressly in writing. Requests for permission to use any document (including but not limited to white papers, datasheets, member profiles, and FAQs) must be in writing and addressed to:

Reprint Permissions – NYSSCPA Web Site
The New York State Society of CPAs
530 Fifth Avenue
Fifth Floor
New York, NY 10036
Fax: (212) 719-3364

All requests should include: the name and address of the individual or organization intending to use the materials; a statement of the intended use; and a copy or description of the material that is intended to be reproduced or used.

Use of any and all information from the documents on the www.nysscpa.org Web site are for informational and non-commercial or personal use only, and will not be copied or posted on any network computer or reproduced or broadcast in any media. No modifications of any documents are to be made. Use for any other purpose is expressly prohibited by law, and may result in severe civil and criminal penalties. Violators will be prosecuted to the maximum extent possible.

Documents specified above do not include the design or layout of NYSSCPA.ORG website or any other NYSSCPA owned, operated, licensed or controlled site. Elements of NYSSCPA's websites are protected by trade dress, trademark and other laws and may not be copied or imitated in whole or in part. No logo, graphic, sound or image from any NYSSCPA Web site may be copied or retransmitted unless expressly permitted by the NYSSCPA.

USAGE BY CHILDREN UNDER 13. NYSSCPA.org cannot prohibit minors from visiting the NYSSCPA.org Web site. NYSSCPA.org must rely on parents, guardians and those responsible for supervising children under 13 to decide which materials are appropriate for such children to view, download, or purchase.

MEMBER ACCOUNT. If you register as a NYSSCPA.org member, you may be required to use the NYSSCPA membership number that is unique to you. You are responsible for maintaining the confidentiality of the NYSSCPA membership number, and responsible for all activities that occur under your NYSSCPA membership number. You agree to notify NYSSCPA.org at (800) NYSSCPA of any unauthorized use of your NYSSCPA membership number or any other breach of security.

FEES AND PAYMENTS. NYSSCPA.org reserves the right at any time to charge fees for access to portions of the NYSSCPA.org Web site or the NYSSCPA.org Web site as a whole. However, in no event will you be charged for access to the NYSSCPA.org Web site unless we obtain your prior agreement to pay such charges. You shall pay all fees and charges incurred through your account at the rates in effect for the billing period in which such fees and charges are incurred. You shall pay all applicable taxes relating to use of the NYSSCPA.org Web site through your account.

E-MAIL AND PUBLIC COMMUNICATION. "Forum" means letters, e-mails or other types of communications to the editors, Webmaster(s) or employees of NYSSCPA.org, and messages posted in connection with NYSSCPA.org online seminar discussions. You shall not upload to, distribute through, or otherwise publish through a Forum on the NYSSCPA.org Web site any content which is libelous, defamatory, obscene, pornographic, threatening, invasive of privacy or publicity rights, abusive, illegal, or otherwise objectionable that would constitute or encourage a criminal offense, violate the rights of any party, or that would otherwise give rise to liability or violates any law.

The Forums shall be used only in a noncommercial manner. You shall not, without our express approval, distribute or otherwise publish any material containing any solicitation of funds, promotion, advertising, or solicitation for goods or services. You specifically acknowledge that soliciting other guests of the NYSSCPA.org Web site to join or become members of any commercial online or offline service or other organization is expressly prohibited.

Therefore, subject to the terms of the NYSSCPA.org privacy policy, in general, we will not monitor or edit or disclose the contents of Forum materials unless required in the course of normal maintenance of the NYSSCPA.org Web site and its systems or unless required to do so by law or in the good-faith belief that such action is necessary to: (1) comply with the law or comply with legal process served on NYSSCPA.org; (2) protect and defend the legitimate business interests, rights or property of NYSSCPA.org, it's members, advertisers, customers, sponsors, advertisers or affiliates; or (3) act in an emergency to protect the personal safety of our guests or the public. Users shall remain solely responsible for the content of their communications. NYSSCPA.org has the right but not the obligation to monitor and edit or remove any Forum communications and content.

By uploading materials to any Forum or submitting any materials to us, you automatically grant (or warrant that the owner of such rights has expressly granted) us a perpetual, royalty-free, irrevocable, non-exclusive right and license to use, reproduce, modify, adapt, publish, translate, create derivative works from and distribute such materials or incorporate such materials into any form, medium, or technology now known or later developed throughout the universe. In addition, you warrant that any and all so-called "moral rights" in those materials have been waived.

PRIVACY. Registration data and certain other demographic information about you are subject to NYSSCPA.org's privacy policy. For more information, see NYSSCPA.org's full privacy policy at http://www.nysscpa.org/privacy.htm, which is incorporated in full herein by this reference.

JURISDICTION. Unless otherwise specified, the materials in the NYSSCPA.org Web site are presented solely for the purpose of promoting publications and other products available in the United States, its territories, possessions, and protectorates. The NYSSCPA.org Web site is controlled and operated by NYSSCPA.org from its offices in the State of New York. NYSSCPA.org makes no representation that materials in the NYSSCPA.org Web site are appropriate or available for use in other locations. Those who choose to access the NYSSCPA.org Web site from other locations do so on their own initiative and are responsible for establishing the useability or correctness of any information or materials under any or all jurisdictions and the compliance of that information or material with local laws, if and to the extent local laws are applicable.

TERMINATION. These terms are effective until terminated by NYSSCPA.org. Upon termination, you must destroy all materials obtained from the NYSSCPA.org Web site and all copies thereof, whether made under the terms of these Terms and Conditions or otherwise. NYSSCPA.org may take such further action as NYSSCPA.org determines to be appropriate under the circumstances to eliminate or preclude repeat violations, and NYSSCPA.org shall not be liable for any damages of any nature suffered by any customer, user, or any third party resulting in whole or in part from NYSSCPA.org's exercise of its rights under these terms and conditions.

DISCLAIMER. THE MATERIALS IN THE NYSSCPA.ORG WEB SITE ARE PROVIDED "AS IS" AND WITHOUT WARRANTIES OF ANY KIND EITHER EXPRESS OR IMPLIED. TO THE FULLEST EXTENT PERMISSIBLE PURSUANT TO APPLICABLE LAW, NYSSCPA.ORG DISCLAIMS ALL WARRANTIES, EXPRESS OR IMPLIED, INCLUDING, BUT NOT LIMITED TO, IMPLIED WARRANTIES OF MERCHANTABILITY AND FITNESS FOR A PARTICULAR PURPOSE. NYSSCPA.ORG DOES NOT WARRANT THAT THE FUNCTIONS CONTAINED IN THE MATERIALS WILL BE UNINTERRUPTED OR ERROR-FREE, THAT DEFECTS WILL BE CORRECTED, OR THAT THE NYSSCPA.ORG WEB SITE OR THE SERVER(S) THAT MAKES THE NYSSCPA.ORG WEB SITE AVAILABLE ARE FREE OF VIRUSES OR OTHER HARMFUL COMPONENTS. NYSSCPA.ORG DOES NOT WARRANT OR MAKE ANY REPRESENTATIONS REGARDING THE USE OR THE RESULTS OF THE USE OF THE MATERIALS IN THE NYSSCPA.ORG WEB SITE IN TERMS OF THEIR CORRECTNESS, ACCURACY, RELIABILITY, OR OTHERWISE. YOU (AND NOT NYSSCPA.ORG) ASSUME THE ENTIRE COST OF ALL NECESSARY SERVICING, REPAIR, OR CORRECTION. APPLICABLE LAW MAY NOT ALLOW THE EXCLUSION OF IMPLIED WARRANTIES, SO THE ABOVE EXCLUSION MAY NOT APPLY TO YOU.

THE DOCUMENTS AND RELATED GRAPHICS PUBLISHED ON THIS SERVER MAY INCLUDE TECHNICAL INACCURACIES OR TYPOGRAPHICAL ERRORS. CHANGES ARE PERIODICALLY ADDED TO THE INFORMATION HEREIN. NYSSCPA AND/OR ITS RESPECTIVE AGENTS, EMPLOYEES, AFFILIATES AND SUPPLIERS CAN AND WILL MAKE IMPROVEMENTS AND/OR CHANGES IN THE PRODUCT(S) AND/OR THE PROGRAM(S) DESCRIBED HEREIN AT ANY TIME.

LIMITATION OF LIABILITY. UNDER NO CIRCUMSTANCES, INCLUDING, BUT NOT LIMITED TO, NEGLIGENCE, SHALL NYSSCPA.ORG BE LIABLE FOR ANY SPECIAL OR CONSEQUENTIAL DAMAGES THAT RESULT FROM THE USE OF, OR THE INABILITY TO USE, THE MATERIALS IN THE NYSSCPA.ORG WEB SITE, EVEN IF NYSSCPA.ORG OR A NYSSCPA.ORG AUTHORIZED REPRESENTATIVE HAS BEEN ADVISED OF THE POSSIBILITY OF SUCH DAMAGES. APPLICABLE LAW MAY NOT ALLOW THE LIMITATION OR EXCLUSION OF LIABILITY OR INCIDENTAL OR CONSEQUENTIAL DAMAGES, SO THE ABOVE LIMITATION OR EXCLUSION MAY NOT APPLY TO YOU. IN NO EVENT SHALL NYSSCPA.ORG'S TOTAL LIABILITY TO YOU FOR ALL DAMAGES, LOSSES, AND CAUSES OF ACTION (WHETHER IN CONTRACT, TORT (INCLUDING, BUT NOT LIMITED TO, NEGLIGENCE), OR OTHERWISE) EXCEED THE AMOUNT PAID BY YOU, IF ANY, FOR ACCESSING THE NYSSCPA.ORG WEB SITE.

NOTICES REGARDING SOFTWARE, DOCUMENTS AND SERVICES AVAILABLE ON THIS WEBSITE.

IN NO EVENT SHALL NYSSCPA AND/OR ITS RESPECTIVE AGENTS, EMPLOYEES, AFFILIATES AND SUPPLIERS BE LIABLE FOR ANY SPECIAL, INDIRECT OR CONSEQUENTIAL DAMAGES OR ANY DAMAGES WHATSOEVER RESULTING FROM LOSS OF USE, DATA OR PROFITS, WHETHER IN AN ACTION OF CONTRACT , NEGLIGENCE OR OTHER TORTIOUS ACTION, ARISING OUT OF OR IN CONNECTION WITH THE USE OR PERFORMANCE OF SOFTWARE, DOCUMENTS, PROVISION OF OR FAILURE TO PROVIDE SERVICES, OR INFORMATION AVAILABLE FROM THIS SERVER.

LINKS TO THIRD PARTY SITES.

THE LINKS IN THIS AREA CAN AND WILL REDIRECT VISITORS TO LEAVE THE NYSSCPA WEB SITE. THE LINKED SITES ARE NOT UNDER THE CONTROL OF THE NYSSCPA AND THE NYSSCPA IS NOT RESPONSIBLE FOR THE CONTENTS OF ANY LINKED SITE OR ANY LINK CONTAINED IN A LINKED SITE. THE NYSSCPA PROVIDES THESE LINKS TO VISITORS ONLY AS A CONVENIENCE, AND THE INCLUSION OF ANY LINK DOES NOT IMPLY ENDORSEMENT BY THE NYSSCPA OF ANY OTHER WEB SITE, WEB PAGE, INTERNET ADDRESS, OR INFORMATION CONTAINED ON OR WITHIN SAID SITES.

MEMBER DATA.

Any and all member information contained on or in this site are provided for the private, non-commercial use and/or education of members, guests, and invitees. The New York State Society of Certified Public Accountants does not and will not share private and/or confidential data and/or information of any or all of its members, agents, employees, affiliates, and suppliers. Exceptions are made only upon the express consent of the member(s), member’s guardian(s), member’s representative(s) holding power of attorney for said member, or where required by law.

The names of companies, products, people, characters, services and/or data mentioned herein are fictitious and are in no way intended to represent any real individual, company, product or event, unless otherwise noted.

COMPUTER ABUSE.

The Computer Fraud and Abuse Act (18 USCA § 1030) prohibits individuals, organizations and groups from "intentionally access[ing] a computer without authorization or exceed[ing] authorized access, and thereby obtain[ing] information from any protected computer if the conduct involved an interstate or foreign communication. (See 18 USCA § 1030(a)(2)(c).)

U.S. Courts have held that the e-mail addresses and other information of the members of an organization is "information" within the meaning of the Act because they are proprietary in nature. The penalty for violating this part of the Act includes fines of up to $5,000 and/or imprisonment.

TRADEMARKS.

Any and all trademarks listed on this site are the property of their respective owners including, but not limited to, Microsoft, Windows, Windows NT, MSN, The Microsoft Network and/or other Microsoft products referenced herein are either trademarks or registered trademarks of Microsoft. Other product and company names mentioned herein may be the trademarks of their respective owners. Any and all references to third party trademarks are fair use under the trademark and copyright laws of the United States, and no endorsement, affiliation, or ownership is either made or implied.

NOT LEGAL ADVICE. The information contained at the NYSSCPA.org Web site has been prepared by NYSSCPA.org as a service to its readers and the Internet community and is not intended to constitute accounting, auditing, tax, legal or other professional advice. If specific professional advice or assistance is required, the services of a competent professional should be sought. NYSSCPA.org has used reasonable efforts in collecting, preparing and providing quality information and material, but does not warrant or guarantee the accuracy, completeness, adequacy or currency of the information contained in or linked to the NYSSCPA.org Web site. Users of information from the NYSSCPA.org Web site or links do so at their own risk.

OTHER PRODUCTS. Any reference made by the NYSSCPA.org Web site to any specific commercial product, process, or service (or provider of such product, process or service) by trade name, trademark, hyperlink, or otherwise, does not constitute or imply an endorsement, recommendation, or favoring by NYSSCPA.org. Content on the NYSSCPA.org Web site may be provided by third parties and users. Any opinions, advice, statements, services, offers or other information expressed or made available by third parties, including information providers, users or others, are those of the respective author(s) or distributor(s) and do not necessarily state or reflect those of NYSSCPA.org.

LINKS TO OTHER WEB SITES AND SERVICES. To the extent that the NYSSCPA.org Web site contains links to outside services and resources, NYSSCPA.org does not control the availability and content of those outside services and resources. Any concerns regarding any such service or resource, or any link thereto, should be directed to the particular service or resource.

OTHER. These terms shall be governed by and construed in accordance with the laws of the State of New York. You agree that any action at law or in equity arising out of or relating to these terms shall be filed only in the state or federal courts located in New York County and you hereby consent and submit to the personal jurisdiction of such courts for the purposes of litigating any such action. If any provision of these terms shall be unlawful, void, or for any reason unenforceable, then that provision shall be deemed severable from these terms and shall not affect the validity and enforceability of any remaining provisions. You agree that regardless of any law or statute to the contrary, any claim or cause of action arising out of or relating to the NYSSCPA.org service, and these Terms of Service must be filed within one (1) year of the date the claim or cause of arose, or be barred as untimely. This is the entire agreement between us relating to the subject matter herein and shall not be modified except as provided herein or in writing, signed by NYSSCPA.org.

COPYRIGHT NOTICE.

Copyright © 2004, 1997 NYSSCPA and/or its agents, employees, affiliates and suppliers, 3 Park Ave., 18th Floor, New York, NY 10016-5991 U.S.A. All rights reserved.

Any rights not expressly granted herein are reserved.

LAST UPDATED: April 5, 2004